GX & Decarbonization Research

Kelly, Mike

This paper defines 'Sustainability Opportunity Discovery' as a missing discipline in sustainability reporting, contrasting with the mature risk side. It proposes a definition, distinguishes discovery from assessment, outlines method require…

Lemuel Kenneth David, Jianling Wang, Meiling Luo +1

This study examines the extraterritorial impact of the EU's CSRD on non-EU firms using a quasi-experimental design. Firms with higher EU revenue exposure experience lower cost of equity, improved liquidity, and expanded analyst coverage fol…

Maharani Dhian Kusumawati

This study systematically reviews climate-related disclosure research based on IFRS S1 and S2, analyzing 52 documents using bibliometric methods. It identifies six key theories including firm, contingency, and institutional theory, and reve…

(著者不明)

This study examines classification methods for non-financial information in integrated reports, contributing to the organization of disclosure practices. Specific methods and findings are unclear from the abstract, but it may offer insights…

(著者不明)

This paper examines the impact of integrated reports on a firm's cost of capital. It analyzes how disclosure quality affects investor decisions and potentially reduces capital costs. It may offer implications for Japanese corporate disclosu…

Paula Heeß

This dissertation examines how information systems support sustainable transformation, designing digital infrastructures for energy flexibility integration and Digital Product Passports (DPPs). It advocates proactive data orchestration for …

Gaia Balp

The European Commission's Omnibus I Initiative revises the CSRD to reduce reporting burdens by narrowing scope and postponing deadlines, but risks information gaps that could undermine SFDR and the EU sustainable finance architecture. The e…

Sharma R.

This paper examines how the CSRD affects sustainability reporting practices of German companies, analyzing changes in content, process, and assurance. It provides insights into regulatory diffusion, relevant for firms adopting ISSB/SSBJ sta…

Klimscheffskij M.

This paper examines the role of residual mix calculation in European electricity disclosure, using the RE-DISS project as a case study to assess its impact on reliability. It highlights methods to avoid double counting of renewable energy a…

A. Salakpi, T. Nassè, N. Launois

Ghana has rapidly built a sustainability disclosure architecture, but disclosure substance has not deepened. From 2023 to 2024, listed firms' alignment with TCFD/IFRS S2 fell from 29% to 19%, and external assurance halved from 50% to 25%. T…

Kern Alexander, Aline Darbellay

This paper examines the relationship between corporate disclosure regulation and sustainability. Specific details are unavailable, but it likely discusses how disclosure frameworks influence corporate sustainability practices.

O. P. Okeke

This study compares stakeholder perceptions of GRI vs SASB sustainability reports using surveys and content analysis. Non-investors favor GRI for comprehensiveness; investors prefer SASB for decision-usefulness. Dual reporting aligned with …

Levan Sabauri, Anna Mempel-Śnieżyk, Anatolijs Kriviņš

This paper explores how to reflect the value chain in integrated reporting, proposing it as a tool for sustainability assessment. It offers implications for corporate disclosure practices, though specific methodologies and empirical results…

Piia Korri

This dissertation examines the institutionalization of sustainability reporting in the EU and the US through three essays: corporate culture and ESG rating disagreement, NFRD spillover to US multinationals, and stakeholder engagement in CSR…

Kosi U.

This paper investigates the readiness of firms for the EU's Corporate Sustainability Reporting Directive (CSRD). It analyzes the complexity of disclosure requirements and data collection challenges, assessing the degree of corporate prepare…

Do T.K.

This paper empirically examines whether mandatory sustainability disclosure affects corporate default risk in emerging markets. It analyzes how disclosure mandates reduce information asymmetry and influence credit risk assessment. Findings …

Niken Savitri Primasari, Endah Tri Wahyuningtyas, Heni Agustina +1

This study examines how XBRL adoption moderates the relationship between ESG metrics, financial performance (Tobin's Q, Z-Score), stakeholder perception, and stock valuation in the Indonesian market. Using a mixed-methods approach combining…

Aleena Varekat Charly, Tetiana Paientko

This paper examines stock price reactions to five CSRD milestones using matched German DAX and US S&P 500 firms. The annual difference-in-differences estimator yields a positive coefficient, but diagnostics indicate it does not identify a r…

Philipp Krueger, Zacharias Sautner, Dragon Yongjun Tang +1

This paper constructs a comprehensive dataset of mandatory ESG disclosure regulations across countries, integrating sources like C&S, SSE, and GRI. It provides a systematic overview of country-level policies, updated from the 2021 version, …

(著者不明)

This study investigates how active institutional investors investing in the Japanese stock market use integrated reports. It clarifies investors' information needs and practical usage, offering implications for corporate disclosure practice…